On 1 January 2021, HK Trading commenced a retail business, which buys and sells fuel. He started the business by purchasing 9013 liters of fuel. The fuel was purchased at a cost of $4.3 per litre. During the year, all the fuel was sold for $8.8 per litre. By the end of the year, the cost of the fuel was $8.9 per litre.

Required What is the operating profit made during the period?

a. 63271.26 b. -901.30 c. 7120.27 d. 15141.84 e. 39206.55